1. Home
  2. Browse Decisions
  3. T.C.
  4. 81 T.C.
  5. 81 T.C. 318 (1983)
 

OLSON v. COMMISSIONER

Docket No. 8742-82.

81 T.C. 318 (1983)

THEODORE H. OLSON AND RAINSFORD D. OLSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 14, 1983.

Attorney(s) appearing for the Case

Theodore H. Olson, pro se.

Larry N. Johnson, for the respondent.

PARKER, Judge:

Respondent determined a deficiency of $238 in petitioners' Federal income tax for 1979.1 The sole issue for decision is whether certain expenditures incurred by petitioners in connection with the installation of a wood burning stove in petitioners' home constitute "qualified renewable energy source expenditures," thereby entitling petitioners to a residential energy credit under section 44C.2

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases